The three levels of the ACCA course are Knowledge Level, Skill Level, and Professional Level. ACCA Subjects and Syllabus 2023. The contents and curriculum for ACCA 2023 cover a range of financial, accounting, tax, and business-related topics. 13 tests altogether, including topics like business and technology, management accounting, financial accounting, corporate and business law, taxation, performance management, financial reporting, audit and assurance, financial management, etc., are part of the ACCA 2023 syllabus. Candidates must be aware of the topics and syllabus included in the ACCA exam pattern as they study for it. For more information on the ACCA subjects and syllabus 2023, the ACCA exam pattern, and other pertinent details, read the entire article.
ACCA exam pattern
The first four ACCA exam pattern (BT, MA, FA, and LW) are available on demand and can be scheduled at any time of the year with an authorised ACCA centre in the area. Four times a year, in the months of March, June, September, and December, the remaining nine exams are given. Both the computer-based and paper-based sections of the ACCA exam pattern consist of multiple-choice questions (MCQs) and scenario-based questions. The following table lists the exam schedule for each ACCA paper.
ACCA paper wise exam pattern 2023
| Paper | Pattern |
| Papers F1 to F4 | There will be around 50 mcq-based questions. Each question will carry 2 marks. |
| Papers F5 to F9 | In this section there will be 60% mcq based and 40% long answer questions.
Section A – 15 questions, two marks each. Section B – Comprises three scenario-based questions containing 15 marks each. Each scenario is followed by five mcq based questions. In long answer type questions: A scenario will be given and 3–4 questions will be asked on the basis of the given scenario. |
| Papers P1 to P6 | Scenario based questions.
Section A – A case study worth 50 marks will be given and 4 to 5 questions will be asked on it. It also includes 4 to 6 professional marks also. Section B – 3 cases out of which 2 need to be attempted. Each carrying 25 marks. |
ACCA syllabus 2023
| ACCA Levels | ACCA Subjects |
| Foundation | ACCA Diploma in Financial and Management Accounting (RQF Level 2) |
| ACCA Diploma in Financial and Management Accounting (RQF Level 3) | |
| ACCA Diploma in Accounting and Business (RQF Level 4) | |
| Certified Accounting Technician (CAT) | |
| Knowledge Level | F1 – Business & Technology (BT) |
| F2 – Management Accounting (MA) | |
| F3 – Financial Accounting (FA) | |
| Skill Level | F4 – Corporate and Business Law (LW) |
| F5 – Taxation (TX) | |
| F6 – Performance Management (PM) | |
| F7 – Financial Reporting (FR) | |
| F8 – Audit and Assurance (AA) | |
| F9 – Financial Management (FM) | |
| Professional Level | P1 – Strategic Business Leader (SBL) |
| P2 – Strategic Business Reporting (SBR) | |
| Optional Subjects in the Professional Level | P3 – Advanced Financial Management (AFM) |
| P4 – Advanced Performance Management (APM) | |
| P5 – Advanced Taxation (ATX) | |
| P6- Advanced Audit and Assurance (AAA) |
ACCA 2023 subject-wise important topics
Foundational level course
Nine disciplines altogether make up the ACCA foundation level courses F1 through F9. To qualify for the ACCA Certification, candidates without a qualifying undergraduate degree or appropriate professional certification (such as a CA) must successfully complete all nine courses in this category. Certain exemptions are available to those who have a CA, CS, or other professional undergraduate degree. Some of the crucial subjects covered in the ACCA foundational level course are listed below.
ACCA foundational level course important topics
| Paper | Topics |
| Paper F1 – Business and Technology (BT) |
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| Paper F2 – Management Accounting |
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| Paper F3 – Financial Accounting |
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ACCA skill level course
Under skill level, ACCA offers six subjects. It evaluates a candidate’s ability to function as a qualified accountant in any industry or business. The table below lists the specifics of the syllabus.
ACCA skill level important subjects
| Paper | Topics |
| Paper F4 – Corporate and Business Law |
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| Paper F5 – Performance Management |
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| Paper F6 – Taxation |
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| Paper F7 – Financial Reporting |
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| Paper F8: Financial Management (FM) |
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| Paper F9: Assurance and Audit |
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ACCA syllabus - professional level
| Paper | Subjects |
| Paper P1 –Strategic Business Leader (SBL) | The strategic business leader is concerned with the function and significance of governance in the management of an organisation. The accountant’s role in risk assessment, ethical framework for using professional judgement and values, and other topics are also covered. |
| Paper P2 – Strategic Business Reporting (SBR) | In this paper candidates practice and learn about the professional and ethical duties of an accountant, the financial reporting framework, and financial statement preparation for group entities. Also, they examine potential difficulties with financial reporting. implications of accounting regulation modifications, a review of recent happenings, etc |
| Paper P4 – Advanced Financial Management (AFM) |
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| Paper P5 – Advanced Performance Management (APM) |
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| Paper P6 – Advanced Taxation (ATX) |
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